Pension contribution - Migrant members relief
Migrant members relief
There is a statutory scheme of relief for contributions paid by an individual who comes to Ireland and who wishes to continue to contribute to a pre-existing "overseas pensions plan" in another EU Member State. The legislation involved is contained in Chapter 2B of Part 30 (Sections 787M – 787N) of the Taxes Consolidation Act 1997.
Under this scheme, relief is available for contributions paid on or after 1 January 2005 by a relevant migrant member who comes to Ireland and who wishes to continue to contribute to a pre-existing "qualifying overseas pension plan" concluded with a pension provider in another EU Member State.
Information on claiming the relief, and on the requirements that must be satisfied by the pension plan and the migrant member, is available in 
Chapter 17 - Pensions Manual (PDF, 154KB) - Overseas Employers,Overseas Employees and Employees Seconded from Overseas .
If an individual moves to Ireland from any other EU Member State with a pre-existing qualifying overseas pension plan, the Revenue Commissioners are not aware of anything that will prevent that individual from meeting the 'relevant migrant member' condition that he or she was entitled to tax relief on contributions to the plan under the law of that Member State.